Gross Receipts Tax Chapter 502

The Gross Receipt Tax, also known as the Gross Utility Tax, is charged against each public utility (phone, electric, natural gas, and water) servicing the unincorporated area of St. Louis County. Each public utility pays to St. Louis County 5% of the gross receipts derived from the unincorporated area each month. The use of the money is intended for law enforcement purposes in the unincorporated area of the County.

As of August 8, 2006, the Missouri Supreme Court invalidated the Municipal Telecommunications Business License Tax Simplification Act (“the Act”), Sections 92.074 et. Seq RSMo Supp. 2005. Consequently, anyone who furnishes or supplies telephone exchange service, including cellular or other wireless services, must comply with the 5% Gross Receipts Tax for the unincorporated area of St. Louis County. The Monthly Gross Receipt Report rorm must be filed for each month you have been operating in the unincorporated area of St. Louis County. This form must be completely filled out, signed, notarized, and accompanied by payment submitted to the Licensing Division. The form is due to our office on or by the 20th of the month.

An electronic version of the report form is available from the link below. You can also view a copy of relevant clauses of Chapter 502, as well as the September 25, 2006 letter sent by the Director of Revenue explaining the reversal of the Act. If you have any questions, please contact the St. Louis County Licensing Office: